• ISSN: 2301-3567 (Print)
    • Frequency: Quarterly (2013-2014); Monthly (2015-2017); Quarterly (Since 2018)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Mia Hu
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JOEBM 2019 Vol.7(1): 17-23 ISSN: 2301-3567
DOI: 10.18178/joebm.2019.7.1.574

Empirical Study of Ethical Perception of Accounting Students in Hong Kong

Chun Cheong, Steve, Fong
Abstract— This study examines Hong Kong accounting students’ perceptions when presented in ethical dilemmas in internal auditing and finds out whether the factors of “enrollment in Ethics courses” and “enrollment in Auditing courses” affect their reasoning. Data from 189 accounting students at tertiary level are collected through survey. Respondents’ attitude towards the six vignettes of ethical dilemmas that internal auditors may encounter when performing their jobs is analyzed. The vignettes are adopted from Uniform Certified Internal Auditor examinations. Results report that students with enrollment in ethics courses or auditing courses response more ethically than the ones without such studies.

Index Terms— Ethical dilemmas, internal auditing, ethics course, auditing course.

The author is with the Macao Polytechnic Institute of Macao, Macau SAR (e-mail: ccfong@ipm.edu.mo).

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Cite: Chun Cheong, Steve, Fong, "Empirical Study of Ethical Perception of Accounting Students in Hong Kong," Journal of Economics, Business and Management vol. 7, no.1, pp. 17-23, 2019.

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